Which of the Following Best Describes Depreciation

Which of the following best describes depreciation?

A) the process of the decreasing value of fixed assets due to use
B) the process of deducting operating expenses from the value of fixed assets
C) the process of reducing the value of fixed assets equally over time
D) the process of distributing the cost of liabilities equally over time
E) the process of distributing the cost of intangible assets equally over time